Apex Viswa Engineering Services Pvt.Ltd. , Chennai v. DCIT, Corporate Circle 1(1), Chennai

ITA 2283/CHNY/2017 | 2010-2011
Pronouncement Date: 30-11-2017 | Result: Allowed

Appeal Details

RSA Number 228321714 RSA 2017
Assessee PAN AADCP2205N
Bench Chennai
Appeal Number ITA 2283/CHNY/2017
Duration Of Justice 2 month(s) 12 day(s)
Appellant Apex Viswa Engineering Services Pvt.Ltd. , Chennai
Respondent DCIT, Corporate Circle 1(1), Chennai
Appeal Type Income Tax Appeal
Pronouncement Date 30-11-2017
Appeal Filed By Assessee
Tags No record found
Order Result Allowed
Bench Allotted C
Tribunal Order Date 30-11-2017
Last Hearing Date 30-11-2017
First Hearing Date 30-11-2017
Assessment Year 2010-2011
Appeal Filed On 18-09-2017
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH CHENNAI . . . ! # $% BEFORE SHRI N.R.S. GANESAN JUDICIAL MEMBER AND SHRI SANJAY ARORA ACCOUNTANT MEMBER ./ ITA NO.2283/MDS/2017 ( )( / ASSESSMENT YEAR : 2010-11 M/S APEX VISWA ENGINEERING SERVICES PVT. LTD. 45 5 TH FLOOR TRUST CROSS STREET MANDAVELI CHENNAI - 600 028. PAN : AADCP 2205 N V. THE DEPUTY COMMISSIONER OF INCOME TAX CORPORATE CIRCLE 1(1) CHENNAI - 600 034. (+ / APPELLANT) (-.+ / RESPONDENT) + / 0 / APPELLANT BY : NONE -.+ / 0 / RESPONDENT BY : SHRI N. MADHAVAN ADDL. CIT 1 / 2# / DATE OF HEARING : 30.11.2017 3 ) / 2# / DATE OF PRONOUNCEMENT : 30.11.2017 / O R D E R PER N.R.S. GANESAN JUDICIAL MEMBER: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) -5 CHENNA I DATED 04.08.2017 AND PERTAINS TO ASSESSMENT YEAR 2010-11. 2. THE ONLY ISSUE ARISES FOR CONSIDERATION IS WITH REGARD TO CONDONATION OF DELAY OF 15 DAYS IN FILING APPEAL BE FORE THE CIT(APPEALS). 2 I.T.A. NO.2283/MDS/17 3. NO ONE APPEARED FOR THE ASSESSEE. THE LD. DEPAR TMENTAL REPRESENTATIVE SUBMITTED THAT THE ASSESSEE COULD NO T FILE ANY DOCUMENTARY EVIDENCE TO SUPPORT THE REASONS FOR DEL AY IN FILING THE APPEAL. THEREFORE ACCORDING TO THE LD. D.R. THE CIT(APPEALS) REJECTED THE PETITION FILED BY THE ASSESSEE FOR CON DONATION OF DELAY. 4. ON PERUSAL OF THE IMPUGNED ORDER OF THE CIT(APPE ALS) IT APPEARS THAT THE DELAY WAS DUE TO THE ABSENCE OF AU DITOR FOR 15 DAYS. THIS TRIBUNAL IS OF THE CONSIDERED OPINION T HAT WHEN THE AUDITOR WAS AWAY FROM STATION THE ASSESSEE CANNOT BE BLAMED FOR NOT FILING THE APPEAL WITHIN THE PRESCRIBED TIME. MOREOVER PROCEEDING BEFORE THE CIT(APPEALS) IS A J UDICIAL PROCEEDING. THEREFORE THE CIT(APPEALS) IS EXPECTE D TO QUANTIFY THE TAXABLE INCOME IN ACCORDANCE WITH THE PROVISIONS OF INCOME-TAX ACT. THE OBJECT OF PROCEEDING UNDER THE INCOME-TAX ACT I S TO QUANTIFY THE TAXABLE INCOME AND LEVY TAX THEREON. SINCE THE ASS ESSEE CANNOT BE BLAMED FOR ABSENCE OF THE AUDITOR TO WHOM THE PAPER S WERE ENTRUSTED TO FILE APPEAL BEFORE THE CIT(APPEALS) T HIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THE ASSESSEE WAS PREVEN TED FROM SUFFICIENT CAUSE FROM FILING THE APPEAL WITHIN THE PRESCRIBED TIME. ACCORDINGLY THIS TRIBUNAL IS OF THE CONSIDERED OPI NION THAT THERE WAS 3 I.T.A. NO.2283/MDS/17 A SUFFICIENT CASE ON THE PART OF THE ASSESSEE IN NO T FILING THE APPEAL WITHIN THE PRESCRIBED TIME. HENCE THE DELAY OF 15 DAYS IN FILING THE APPEAL BEFORE THE CIT(APPEALS) IS CONDONED. 5. NOW THE APPEAL STANDS RESTORED ON THE FILE OF TH E CIT(APPEALS). THE CIT(APPEALS) IS HEREBY DIRECTED TO DISPOSE THE APPEAL ON MERIT AFTER GIVING A REASONABLE OPPORTUNI TY TO THE ASSESSEE. 6. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH NOVEMBER 2017 AT CHENNAI. SD/- SD/- ( ! ) ( . . . ) (SANJAY ARORA) (N.R.S. GANESAN) # / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI 5 /DATED THE 30 TH NOVEMBER 2017. KRI. / -267 87)2 /COPY TO: 1. + /APPELLANT 2. -.+ /RESPONDENT 3. 1 92 () /CIT(A)-5 CHENNAI-34 4. PRINCIPAL CIT-1 CHENNAI 5. 7: -2 /DR 6. ;( < /GF.